||This report presents the results of a Pathway Study for coal-based, integrated gasification fuel cell (IGFC) power systems with carbon capture and sequestration (CCS). The results quantify the performance and cost benefits for a series of projected gains made through the development of advanced technologies or improvements in plant operation and maintenance. The results represent the potential future benefits of IGFC technology development. They also provide DOE with a basis to select the most appropriate development path for IGFC, and to measure and prioritize the contribution of its R&D program to future power systems technology. The IGFC plants in this study apply advanced, planar, solid oxide fuel cell (SOFC) technology with separate anode and cathode off-gas steams, and incorporate anode off-gas oxy-combustion for nearly complete carbon capture. The SOFC simulations utilize the expected operating conditions and performance capabilities of this solid oxide fuel cell technology, operating initially at atmospheric-pressure. The power plant cost and performance estimates reflect performance projections based on the current state of SOFC development, as well as projecting a pathway of SOFC technology development advances.